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TAX CODE

CHAPTER 325. COUNTY SALES AND USE TAX FOR LANDFILL AND CRIMINAL 
DETENTION CENTER

SUBCHAPTER A. GENERAL PROVISIONS


	§ 325.001.  COUNTY SALES AND USE TAX ACT 
APPLICABLE.  Except to the extent that a provision of this chapter 
applies, Chapter 323 applies to the tax authorized by this chapter 
in the same manner as that chapter applies to the tax authorized by 
that chapter.

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.              

SUBCHAPTER B. IMPOSITION OF TAX


	§ 325.021.  TAX AUTHORIZED.  (a)  A county having a 
population of 48,000 or less that borders the Rio Grande containing 
a municipality with a population of more than 22,000 may adopt or 
abolish the sales and use tax authorized by this chapter at an 
election held in the county.
	(b)  A county may not adopt a tax under this chapter if as a 
result of the adoption of the tax the combined rate of all sales and 
use taxes imposed by the county and other political subdivisions of 
this state having territory in the county would exceed two percent 
at any location in the county.
	(c)  If the voters of a county approve the adoption of the tax 
at an election held on the same election date on which another 
political subdivision adopts a sales and use tax or approves the 
increase in the rate of its sales and use tax and as a result the 
combined rate of all sales and use taxes imposed by the county and 
other political subdivisions of this state having territory in the 
county would exceed two percent at any location in the county, the 
election to adopt a sales and use tax under this chapter has no 
effect.
	(d)  That portion of the tax collected under this chapter 
necessary for the operation of the landfill is dedicated solely to 
that purpose.
	(e)  That portion of the tax collected under this chapter 
necessary for debt services for criminal detention center bonds is 
dedicated solely to that purpose.
	(f)  Any tax collected under this chapter not dedicated under 
Subsection (d) or (e) shall be used for ad valorem reduction.
	(g)  The dedication established under Subsection (d) expires 
when the landfill is sold or closed.  The dedication established 
under Subsection (e) expires when the criminal detention center 
bonds are retired.
	(h)  If the commissioners court adopts an order finding that 
the purposes for which the dedications made under Subsections (d) 
and (e) have been accomplished, the tax authorized by this chapter 
is abolished.

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.  
Amended by Acts 2001, 77th Leg., ch. 669, § 121, eff. Sept. 1, 
2001.


	§ 325.022.  TAX RATE.  The rate of the tax authorized by 
this chapter is one-half percent.

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.              


	§ 325.023.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The 
adoption or abolition of the tax takes effect on the first day of 
the first calendar quarter occurring after the expiration of the 
first complete calendar quarter occurring after the date on which 
the comptroller receives a notice of the results of the election.
	(b)  If the comptroller determines that an effective date 
provided by Subsection (a) will occur before the comptroller can 
reasonably take the action required to begin collecting the tax or 
to implement the abolition of the tax, the effective date may be 
extended by the comptroller until the first day of the next 
succeeding calendar quarter.

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.              

SUBCHAPTER C. TAX ELECTION PROCEDURES


	§ 325.061.  ELECTION PROCEDURE.  (a)  An election to 
adopt or abolish the tax authorized by this chapter is called by the 
adoption of an order by the commissioners court of the county.  The 
commissioners court may call an election on its own motion or shall 
call an election if a number of qualified voters of the county equal 
to at least five percent of the number of registered voters in the 
county petition the commissioners court to call the election.  An 
election under this chapter must be held on the next uniform 
election date not less than 10 days after the day on which the order 
calling the election was passed.
	(b)  At an election to adopt the tax, the ballot shall be 
prepared to permit voting for or against the proposition:  "The 
adoption of a local sales and use tax in (name of county) at the rate 
of one-half percent to provide revenue for the operation of a county 
landfill and a criminal detention center."
	(c)  At an election to abolish the tax, the ballot shall be 
prepared to permit voting for or against the proposition:  "The 
abolition of the sales and use tax for the operation of a county 
landfill and a criminal detention center in (name of county)."
	(d)  The commissioners court shall modify regular election 
procedures as necessary to hold an election on a day permitted under 
Subsection (a).

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.              

SUBCHAPTER D. USE OF TAX REVENUE


	§ 325.081.  USE OF TAX REVENUE.  Revenue from the tax 
imposed under this chapter may be used only to build, operate, or 
maintain a landfill and a criminal detention center in the county.

Added by Acts 1995, 74th Leg., ch. 39, § 1, eff. May 5, 1995.